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Historical data
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The tax was introduced on January 1, 1986.
The tax is known as Imposto sobre o Valor Acrescentado (IVA).
Tax Authority
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Direcçao-Geral das Contribuiçôes e Impostos
Serviço de Administraçâo do IVA
Avenida Joâo XXI, Apartado 8220
P - 1049-065 Lisboa
Relevant web address(es):
www.dgci.min-financas.pt
VAT Rates
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Standard VAT rate:
20%
Reduced VAT rate:
12% and 5%
Further information:
The self-governing regions Madeira and the Azores have special VAT rules according to the tax administration in Portugal.
These are: 15% standard VAT rate; and 8% and 4% reduced VAT rate.
Refunds for countries outside the EU?
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Yes, business-related refunds to companies and organisations with a VAT registration in their home country - however on mutual basis, i.e., only for countries that have entered reciprocity agreement with Portugal.
Please contact us for further information!
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